10-21-32. Collection of taxes and interest on improvement from first assessment date after property was improved.
If, after the hearing required by §10-21-31, the owner of the real property has not shown cause why the improvement should not be added to the tax roll, the county auditor shall add the improvement to the tax roll for each year that the improvement existed and the treasurer shall collect the taxes and interest owed on the improvement. The interest provided in §10-21-23 applies to the taxes owed on improvements added to the tax roll pursuant to this section from the first assessment date after the real property was improved.
Source: SL 1989, ch 85, §3; SL 2018, ch 63, §30.